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(a)Right of appeal in RBA. A property owner or the
property owner's agent may appeal an ARB order determining a protest
of property value through RBA under the terms and conditions of this
section. A single ARB order may be appealed to RBA by only one property
owner, even if multiple property owners are listed.
(b)Requirements for processing. A request for RBA
will be processed for arbitration under Tax Code, §41A.01, if:
(1)The request for RBA concerns a property with an
appraised or market value of $5 million or less as determined by the
ARB order, or the property qualifies as the property owner's residence
homestead under Tax Code, §11.13;
(2)The only matter in dispute is the determination
of a protest filed under either Tax Code, §41.41(a)(1), concerning
the property's appraised or market value, or under Tax Code, §41.41(a)(2)
concerning unequal appraisal of the property;
(3)The deposit meets the requirements of Tax Code, §41A.03(a)(2),
and §9.4204 and §9.4241 of this title;
(4)Except as allowed by Tax Code, §41A.10, taxes
on the property subject to the appeal are not delinquent because,
for any prior year, all property taxes due have not been paid or because,
for the year at issue, the undisputed tax amount was not paid before
the delinquency date set by the applicable section of Tax Code, Chapter
31;
(5)No lawsuit has been filed in district court regarding
the property for the same issue for the same tax year; and
(6)The request for RBA is timely filed pursuant to
Tax Code, §41A.03, using the comptroller-prescribed form.
(c)Contiguous tracts. If the request for RBA involves
contiguous tracts of land pursuant to Tax Code, §41A.03(a-1),
each tract of land and ARB order must separately meet the requirements
of subsection (b) of this section, except that a single arbitration
deposit is required. The combined total value of all ARB orders appealed
may exceed the $5 million threshold requirement in subsection (b)(1)
of this section as long as each individual tract is valued at $5 million
or less or has a residence homestead exemption. If the appraisal district
indicates two or more tracts are not contiguous during its review
of the property accounts subject to the request, the property owner
may select the single or contiguous tracts that will be arbitrated
during the 45-day settlement period. Otherwise, the arbitrator that
accepts the appointment will move forward with the single or contiguous
tracts that contain the property with the highest appraised or market
value.
(d)Requests for in-county or out-of-county arbitrators.
A property owner or the property owner's agent may request that the
comptroller appoint an arbitrator for RBA who resides in the county
in which the property that is the subject of the appeal is located
or an arbitrator who resides outside that county. In appointing an
initial arbitrator, the comptroller shall comply with the request
of the property owner unless there is not an available arbitrator
who resides in the county in which the property that is the subject
of the request is located. In appointing a substitute arbitrator,
the comptroller shall consider but is not required to comply with
the request. This does not authorize a property owner to request the
appointment of a specific individual as an arbitrator.
(e)Impact of LBA award on RBA request. If a property
owner is granted a new ARB hearing as a result of an LBA award and
the property owner has a pending request for RBA based on the same
ARB proceedings that were at issue in the LBA, the property owner
and appraisal district shall promptly notify the comptroller. The
pending request for RBA will be considered withdrawn or dismissed
for lack of jurisdiction, depending on its current status. The deposit
shall be either paid to the arbitrator or refunded according to §9.4209
or §9.4244 of this title. This shall not impact the property
owner's ability to file a new request for RBA based on a subsequent
ARB order.
The agency certifies that legal counsel has
reviewed the proposal and found it to be within the state agency's
legal authority to adopt.
Filed with the Office
of the Secretary of State on December
21, 2023
TRD-202304941 Victoria North
General Counsel, Fiscal and Agency Affairs Legal Services
Comptroller of Public Accounts
Earliest possible date of adoption: February 4, 2024
For further information, please call: (512) 475-2220
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